https://www.taxtmi.com/caselaws?id=412406 The Tribunal ruled in favor of the appellant, a distributor of nonalcoholic beverages, in a case concerning the interpretation of "Business Auxiliary Service." The Tribunal held that the appellant's activities aimed at promoting the final product, not the concentrate, and were not taxable under the category of "Business Auxiliary Service." They emphasized that the promotion of goods by manufacturers did not necessarily promote the raw material supplier's goods. The Tribunal set aside the Revenue's contentions, finding no merit in their arguments and ruled that no service tax demand was sustainable against the appellant, aligning with established decisions. en-us Tue, 24 Aug 2021 00:00:00 +0530 Fri, 17 Sep 2021 09:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412406 The Tribunal ruled in favor of the appellant, a distributor of nonalcoholic beverages, in a case concerning the interpretation of "Business Auxiliary Service." The Tribunal held that the appellant's activities aimed at promoting the final product, not the concentrate, and were not taxable under the category of "Business Auxiliary Service." They emphasized that the promotion of goods by manufacturers did not necessarily promote the raw material supplier's goods. The Tribunal set aside the Revenue's contentions, finding no merit in their arguments and ruled that no service tax demand was sustainable against the appellant, aligning with established decisions. Case-Laws Service Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412406